If you wish to make a complaint, or if there is a matter that you would like to discuss with PERCA before making a complaint, then you should in the first instance, contact our Complaint Officer. The Complaint Officer can be contacted as follows:

The Complaints Officer
Cook Islands Audit Office
PO Box 659


Telephone: (682) 21 231

Email: This email address is being protected from spambots. You need JavaScript enabled to view it.  

Facsimile: (682) 25 231



Government of the Cook Islands

Ministry of Finance and Economic Management

Office of the Auditor General of New Zealand

South Pacific Association of Supreme Audit Institution

International Organization of Supreme Audit Institution

Audit New Zealand
Website: http://www.auditnz.govt.nz

The Cook Islands Audit Office is an excellent platform to launch your accounting and/or auditing career.

We support your professional development through formal and informal training, diverse experiences and the attainment of CA membership. We are one of only four entities on the island that is recognized by the Institute of Chartered Accountants of New Zealand (ICANZ) as an Approved Training Organization (ATO).

Throughout your career with audit you will have access to a wealth of opportunities including attendance at training workshops and conferences within the Pacific and further abroad, short term attachments to Audit New Zealand and the ability to work on TeamMate, an internationally known audit software program.

We currently have 2 positions available in our Office, see below for further information:

Auditor - Financial Division

Audit Supervisor - Financial Division



Community Events

As part of our aim to raise awareness amongst the general public as to our role and responsibilities, staff are encouraged to take part in a number of community sporting and fundraising events.  These events also play a major role in building staff morale and have proven to be excellent team building exercises.



The upskilling and regular training of staff is an integral part of how the Cook Islands Audit Office operates.  When available, staff are asked to represent the office in several local and regional training workshops or seminars.


The following are reports issued by the Cook Islands Audit Office and tabled in Parliament; therefore they are public documents. It is hoped that the information provided will better promote good governance and accountability.

Annual Reports of the Cook Islands Audit Office
30 June 2008                
30 June 2009                
30 June 2010                
30 June 2011                
30 June 2012                
30 June 2013                
30 June 2014                
Quarterly Reports                
1st Quarter 2009-2010   2nd Quarter 2009-2010   3rd Quarter 2009-2010   4th Quarter 2009-2010    
Part 1_Introduction   Part 1_Introduction   Part 1_Introduction   Part 1_Introduction    
Part 2_Financial Audits   Part 2_Financial Audits   Part 2_Financial Audits   Part 2a_Financial Audits    
Part 3_Special Reviews   Part 2a_Financial Audits cont   Part 3_Special Reviews   Part 2b_Financial Audits cont    
Part 4_Stock Takes   Part 2b_Financial Audits cont       Part 3_Special Reviews    
    Part 3_Special Reviews            
1st Quarter 2010-2011   2nd Quarter 2010-2011   3rd Quarter 2010-2011   4th Quarter 2010-2011    
Part 1   Part 1   3rd Quarter Report 2010-2011   Part 1    
Part 2   Part 2       Part 2    
Part 3   Part 3       Part 3    
Part 4           Part 4    
Crown Consolidated Management Reports
30 June 2011                
Special Reviews and Investigations Reports
The reports listed below are those that are tabled in Parliament as \'stand alone\' reports. All other Special
Reviews and Investigations reports can be found in the Quarterly Reports above.
Cook Islands Government Fuel Farm Review Part 1
Cook Islands Government Fuel Farm Review Part 2
Alleged Conflict of Interest by Secretary of Health & Imported Soft Drinks by CITC